5208.32.40.40 - Sheeting (313)

This HTS classification, 5208.32.40.40, specifically covers dyed woven fabrics of cotton, containing 85 percent or more by weight of cotton, and weighing not more than 200 g/m². These fabrics are characterized by a plain weave structure and a weight exceeding 100 g/m². The "Other" designation at this level indicates that these fabrics do not fall into the more specific categories of poplin or broadcloth (5208.32.40.20), printcloth (5208.32.40.60), or cheesecloth (5208.32.40.90) as defined by their weave structure and yarn count.

The "Other" category within this sub-heading is crucial for classifying dyed, plain weave cotton sheeting that does not meet the distinct construction parameters of its siblings. While poplin and broadcloth are typically characterized by a very fine yarn and a specific weave density that creates a smooth surface, and printcloth has its own defined thread count, this classification captures a broader range of plain weave sheeting. For example, fabrics used for bed linens, curtains, or other home furnishings that are dyed and made from plain woven cotton, with a weight within the specified limits and not fitting the precise weave definitions of the other subheadings, would be classified here.

Since this HTS code is a leaf node, it represents the most granular level of classification for these particular goods within the HTS. Therefore, there are no further subcategories to introduce. Classification into 5208.32.40.40 relies on confirming that the fabric is dyed, a plain weave, exceeds 100 g/m² but not more than 200 g/m², contains at least 85% cotton by weight, and is not otherwise specifically enumerated under the preceding sibling categories.